Federalist No. 32
Encyclopedia
Federalist No. 32 is an essay by Alexander Hamilton
Alexander Hamilton
Alexander Hamilton was a Founding Father, soldier, economist, political philosopher, one of America's first constitutional lawyers and the first United States Secretary of the Treasury...

, the thirty-second of the Federalist Papers
Federalist Papers
The Federalist Papers are a series of 85 articles or essays promoting the ratification of the United States Constitution. Seventy-seven of the essays were published serially in The Independent Journal and The New York Packet between October 1787 and August 1788...

. It was published on January 2, 1788 under the pseudonym
Pseudonym
A pseudonym is a name that a person assumes for a particular purpose and that differs from his or her original orthonym...

 Publius, the name under which all the Federalist Papers were published. This is the third of seven essays by Hamilton on the then-controversial issue of taxation. It is titled, "The Same Subject Continued: Concerning the General Power of Taxation."

The Federalist Papers, as a foundation text of constitutional interpretation, are frequently cited by American jurists. Of all the essays, No. 32 is the fifth-most frequently cited.

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